GRI Universal Standards Flashcards
The Universal
Standards are used by all organizations when
reporting in accordance with the GRI Standards
Universal Standards Includes
GRI 1 Foundation 2021
GRI 2 General Disclosures 2021
GRI 3 Material Topics 2021
Within the Universal Standards, the an organization begins by consulting GRI 1: Foundation 2021, which introduces
the purpose and system of GRI
Standards and explains key concepts for sustainability reporting. It also specifies the requirements and reporting
principles that the organization must comply with to report in accordance with the GRI Standards.
Within the Universal Standards, GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide
information about its
reporting practices and other organizational details, such as its activities, governance, and policies which
gives insight into the profile and scale of the organization and provides a context for understanding the organization’s
impacts.
Within the Universal Standards, GRI 3: Material Topics 2021 provides step-by-step guidance on how to determine material topics while containing
disclosures that the organization uses to report information about its process of determining material topics, its list of
material topics, and how it manages each topic.
The organization uses
the Sector Standards that apply to its sectors .
when determining its material topics, and when determining what
information to report for the material topics as a result of it providing information for organizations about their likely material topics.
The Topic Standards contain disclosures for the organization to report information about its impacts in relation to
particular topics, in addition to
The Topic Standards cover a wide range of topics. The organization uses the Topic Standards according to the list of material topics it has determined using GRI 3.
